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of <h1>GST Practitioner Surrender Process: Apply via FORM GST PCT-06; Cancellation Order in FORM GST PCT-07 per Rule 83B.</h1> A goods and services tax practitioner wishing to surrender their enrolment must submit an application electronically using FORM GST PCT-06 on the common portal, either directly or through a facilitation center approved by the Commissioner. The Commissioner, or an authorized officer, may conduct necessary inquiries and issue an order in FORM GST PCT-07 to cancel the practitioner's enrolment. This procedure is outlined in Rule 83B of the Central Goods and Services Tax Rules, 2017, as inserted by Notification No. 33/2019 - Central Tax.
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